146 results for 'court:"U.S. Tax Court"'.
J. Kerrigan finds for the commissioner of internal revenue in this tax liability dispute because evidence supported the determination that liability had been due to fraud, and the taxpayer is responsible for fraud-related penalties.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: December 13, 2023, Case #: 2023-149, Categories: Fraud, Tax
J. Buch finds for the commissioner of internal revenue in this tax liability dispute because the lump settlement payment paid by the former employer should have been included in the employee's reported income.
Court: U.S. Tax Court, Judge: Buch, Filed On: December 12, 2023, Case #: 2023-34, Categories: Tax
J. Jones finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer is liable for the deficiency and related accuracy-related penalties.
Court: U.S. Tax Court, Judge: Jones, Filed On: December 11, 2023, Case #: 2023-147, Categories: Tax
[Consolidated.] J. Morrison finds that payments made to a trust under the settlement agreement were subject to income tax with an unstated interest of $31 million.
Court: U.S. Tax Court, Judge: Morrison, Filed On: December 4, 2023, Case #: 2023-146, Categories: Tax
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J. Panuthos finds for the commissioner of internal revenue in this tax liability dispute since evidence indicates the taxpayer omitted payments received from social security from his reported income.
Court: U.S. Tax Court, Judge: Panuthos, Filed On: November 30, 2023, Case #: 2023-33, Categories: Tax
J. Kerrigan finds for the commissioner of internal revenue in claims seeking to collect on a tax deficiency because the settlement officer did not abuse his discretion in verifying that the notification had been properly mailed and by making a payment demand.
Court: U.S. Tax Court, Judge: Kerrigan, Filed On: November 30, 2023, Case #: 2023-145, Categories: Civil Procedure, Tax
[Consolidated.] J. Toro finds for the commissioner of internal revenue in this tax liability dispute because the settlement payment should not have been excluded from gross income.
Court: U.S. Tax Court, Judge: Toro, Filed On: November 28, 2023, Case #: 2023-142, Categories: Tax
J. Weiler finds for the commissioner of internal revenue in collection due process claims related to a tax deficiency because the settlement officer did not abuse his discretion in sustaining the levy.
Court: U.S. Tax Court, Judge: Weiler, Filed On: November 28, 2023, Case #: 2023-32, Categories: Tax
J. Paris finds for the commissioner of internal revenue in this tax liability action since intent to levy was supported by the evidence and fell within the settlement officer's discretion.
Court: U.S. Tax Court, Judge: Paris, Filed On: November 20, 2023, Case #: 2023-139, Categories: Tax
J. Pugh finds for the commissioner of internal revenue in this collection due process action because the IRS did not abuse its discretion in efforts to collect on a tax liability.
Court: U.S. Tax Court, Judge: Pugh, Filed On: November 16, 2023, Case #: 2023-138, Categories: Tax
J. Toro finds for the commissioner of internal revenue in this tax liability dispute since the company misinterpreted statute governing foreign tax deductions concerning its returns.
Court: U.S. Tax Court, Judge: Toro, Filed On: November 8, 2023, Case #: 161TC10, Categories: Tax
J. Lauber finds for the commissioner of internal revenue in this tax liability dispute because the company's method for making transfer-pricing adjustments is not supported by law.
Court: U.S. Tax Court, Judge: Lauber, Filed On: November 8, 2023, Case #: 2023-135, Categories: Tax
J. Pugh denies a company litigation costs in this tax liability dispute since the position of the IRS was substantially justified.
Court: U.S. Tax Court, Judge: Pugh, Filed On: November 8, 2023, Case #: 2023-134, Categories: Tax
J. Halpern finds for the commissioner of internal revenue in this tax liability dispute related to a charity deduction for an easement because the company undervalued the easement and is entitled to assessed penalties.
Court: U.S. Tax Court, Judge: Halpern, Filed On: November 6, 2023, Case #: 2023-133, Categories: Tax
J. Marshall finds for the commissioner of internal revenue in this tax dispute because the gain from the variable prepaid forward contracts with two different investment banks are calculated by taking the prepayment amount received and subtracting the basis in the transactions.
Court: U.S. Tax Court, Judge: Marshall, Filed On: November 2, 2023, Case #: 161TC9, Categories: Tax
J. Halpern finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to report all income and remains liable for the related penalties.
Court: U.S. Tax Court, Judge: Halpern, Filed On: October 30, 2023, Case #: 2023-131, Categories: Tax
J. Carluzzo finds for the commissioner of internal revenue in this tax liability dispute because the taxpayers failed to demonstrate how the deducted expenses related to his employment.
Court: U.S. Tax Court, Judge: Carluzzo, Filed On: October 30, 2023, Case #: 2023-31, Categories: Tax
J. Gustafson finds for the commissioner of internal revenue in claims seeking a deduction for a charitable easement. As an inventory item, the appraised value of the tract of land was not entitled to a deduction for the full appraised value.
Court: U.S. Tax Court, Judge: Gustafson, Filed On: October 26, 2023, Case #: 2023-129, Categories: Tax
[Consolidated.] J. Gale finds for the commissioner of internal revenue in this tax liability dispute because the taxpayer failed to demonstrate he is entitled to a home office deduction for a space not used exclusively for business.
Court: U.S. Tax Court, Judge: Gale, Filed On: October 26, 2023, Case #: 2023-128, Categories: Tax